N.D.C.C. § 57-38-40.1 — Income tax refund reserve

A reserve for income tax refunds is hereby created as a special fund in the state treasury.
The state tax commissioner shall deposit in such fund such amounts from income tax
collections as the commissioner deems necessary to pay refunds to which taxpayers may be
entitled under the provisions of this chapter and appropriated pursuant to section 12 of article X
of the Constitution of North Dakota.